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Finance Act 2021
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65Security for tax
(1)The Commissioners may by regulations prescribe circumstances in which a person who is liable to be registered under section 55 may be required to give security (or further security) of such amount and in such manner as the Commissioners may determine for the payment of any plastic packaging tax due, or which may become due, from the person.
(2)The Commissioners may only exercise the power in subsection (1) if they consider it is necessary for the protection of the revenue.
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